In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting. While identifying aspects of the observable phenomena in financial accounting, the...

In this paper it is proposed a fuzzy multiple attribute analysis, that we have called comparative concordance, as a help instrument to the decision-making process in an environment of lack of precise information as it generally is the decision-making in regional planning. Through an application...

This paper postulate two poverty indices based on a fuzzyfication of the poverty line approach and shows that they satisfy some of the usual axioms in the poverty line literature. It also shows that the headcount ratio is a particular case of a poverty measure based on fuzzy sets. Finally this...